While newcomers like the Brooklyn Nets are also racing to the summit via their re-signing of Deron Williams, trading for the Atlanta Hawks' Joe Johnson and continued pursuit of the Orlando Magic's Dwight Howard, they are still a step away from completing their roster.

Yet every single one of those teams have clearly fallen behind the Heat and Lakers.

The Heat's starting lineup was already good enough to win the championship. Now they're able to trot out Mario Chalmers, Dwyane Wade, LeBron James, Chris Bosh and Shane Battier (or Udonis Haslem) while adding one of the league's best shooters to their bench.

The Lakers have upgraded Ramon Sessions with Steve Nash, and they will flank him with Kobe Bryant, Metta World Peace (or Devin Ebanks), Pau Gasol and Andrew Bynum.

It's a paper debate for now, but the Heat and Lakers have both positioned themselves to settle this on the court when the 2013 NBA Finals roll around.

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